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Securitization of receivables Q

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Q: Company uses trust to securitize its accounts receivable and gets a bit more than book value for them. If the trust isn't consolidated with the co, what's the effect of the following: Over/under stated or no effect:
net income
total assets
total liabilities
current ratio
debt-to-equity ratio

Can someone tell me what they think ? In particular, please justify your answer for total assets and debt-to-equity.

Thank you

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